Vpn Reactor Guide

What administration does VPN Reactor gives? †gives a protected method of interfacing through an open system, (for example, the Internet) to a remote system/area. This remote system is regularly a private system, for example, a working environment or home system, or one gave by a business VPN administration. No muddled programming to introduce and deals with all stages. VPN’s features†¢ Free simple to-utilize App for Windows and Mac†¢ Works on all stages, Windows, Mac OSX, iPhone, etc.†¢ 256-Bit Encrypted association among you and the web Total Privacy, no records of your web exercises are kept†¢ US, UK, and Europe based VPN Servers†¢ Unlimited Bandwidth †No speed caps!†¢ Instant Access†¢ FREE!! What are VPN Reactor’s uses?†¢ Network Security and Privacy†¢ Access Your Workplace Remotely†¢ Access Location Restricted Content†¢ Bypass Restrictive Networks†¢ Escape CensorshipWhy numerous conventions? A few governments, ISP and systems square access to certain VPN conventions. The adaptability of numerous conventions permits you to sidestep those blocks.In cases where all VPN conventions are blocked or choked. Our StealthVPN can sidestep these squares by covering itself inside essential web and email traffic.** What is the distinction between the accompanying VPN conventions? OpenVPN, PPTP, SSTP, L2TP/IPsec Types of Accounts†¢ VPN Max†¢ VPN Pro†¢ VPN Basic†¢ VPN Economy All VPN plans include:†¢ Turbo Downloads †low client/server ratio†¢ all day, every day Unlimited associations and bandwidth†¢ Premium Support†¢ 7 Day FREE Trial with paypal†¢ 1 Gig VPNreactor. om email address †[emailâ protected] com†¢ U. S. A. Based VPN Servers Types of Protocols†¢ PPTP †VPN convention utilized for the free VPN accounts†¢ OpenVPN â€â€ ¢ L2TP/IPsec â€â€ ¢ StealthVPN †can sidestep these squares by covering itsel f inside fundamental web and email traffic.VPNReactor just offer this degree of security. Note: Some ISP's in the accompanying nations square PPTP †China, Oman, Dubai, UAE, and Belize. On the off chance that your ISP squares PPTP, pick an arrangement with OpenVPN as well as StealthVPN

Evolution of Rights and Responsibilities as Compared Between Native Essay

Advancement of Rights and Responsibilities as Compared Between Native American, African American and European American Women in th - Essay Example Following the social association of Native American social orders in the eighteenth century, Theda Perdue sees that these societies rehearsed an all around outlined division of work between the genders. She gives the case of the Wahpeton Dakota people group where people lived three months of every year separated as the previous chased muskrats while the last was engaged with the creation of sugar (Perdue 1999). Such a gendered division of work, however maybe not in consonance with present day ideas of value, guaranteed to Native American ladies a significant level of social self-governance, that which was denied to them during the prime of the pilgrim time. Perdue along these lines alludes to Bernard Romans to delineate the way which racial and sexual orientation bigotry blended to in the way wherein Native American ladies were depicted in the records of the early European pilgrims â€Å"Their quality is incredible, and they work hard, conveying exceptionally substantial groups a si gnificant stretch; they are indecent, and have no clue about virtue in a girl† (Romans qtd in Perdue 1999). The above portrayal focuses to the intrigue among racial and sexual orientation generalizations whereby Eurocentric prescriptive ideas of gentility were superimposed upon Native American ladies. The most striking movement in power conditions could be found on account of the Cherokees. Anthropologists see that Cherokee ladies had equivalent responsibility for and property, a training that changed with the clan being compelled to offer critical segments of their territory possessions to the United States government. The pioneer government went into these concurrences with the men of network, rendering without a moment's delay, the customary equality of sexual orientation in these gatherings astray and making a particular pecking order between the genders (â€Å"Native ladies are battling for their privileges †and their lives† n.d.). This burst inside the networ k was developed by then Voting Rights laws set forth for Native Americans by the American government. Till 1924, clans were frequently constrained to surrender their social and social affiliations with their particular gatherings so as to pick up the option to cast a ballot in American races. Once more, the men previously rendered all the more impressive because of prevalent financial rights had a more articulate motivation in surrendering their clan affiliations (â€Å"Native ladies are battling for their privileges †and their lives† n.d.). The Indian Reorganization Act of 1934 was instituted predominantly to recognize the commitment of Native American soldiers in World War I. The demonstration prompted the decrease of government contribution in Native American people group life and expanded the job of inborn self-administration. In spite of the fact that it was exceptional in the independence that it gave upon the Native Americans inside the USA, the demonstration addi tionally merged their â€Å"outsideness† and subsequently was not similarly generally welcomed across Native American people group. Moreover, the rebuilding of land to Native Americans once more highlighted sexual orientation disparities as it didn't guarantee evenhanded dispersion between the genders

New ranking Financial Times Masters in Management 2019

Hult ranks highly in international categories in the  Financial Times  Masters in Management 2019 Hult is proud to have placed Hult Rotation offers you a chance to study in a truly global way. Our rotation program allows you to study and be immersed in some of the finest cities in the world. 📠¸: @jasminmanzano . Hult Rotation offers you a chance to study in a truly global way. Our rotation program allows you to study and be immersed in some of the finest cities in the world. 📠¸: @jasminmanzano . Each year, Hult seeks to enroll a talented and ambitious incoming class from all over the world. We look for diverse students with a wide range of experiences, perspectives, and interests—students who will thrive in our unique educational atmosphere. Are you ready for a truly global experience? 📠¸: @iambrunadiniz . Each year, Hult seeks to enroll a talented and ambitious incoming class from all over the world. We look for diverse students with a wide range of experiences, perspectives, and interests—students who will thrive in our unique educational atmosphere. Are you ready for a truly global experience? 📠¸: @iambrunadiniz . We’re excited to start 2020 on a ranking high! Hult is proud to have been placed #28 in Poets Quants 2020 rankings for Best Undergraduate Business Schools in the US. Taking a huge leap of 32 places from our 2019 position, we’re also very happy to have secured top positions in key categories like: life-changing experience, practicality of the degree, and global immersion. . With five global campuses, a student body of over 130 nationalities, and a learn-by-doing approach—Hult offers a student experience like no other. . We’re excited to start 2020 on a ranking high! Hult is proud to have been placed #28 in Poets Quants 2020 rankings for Best Undergraduate Business Schools in the US. Taking a huge leap of 32 places from our 2019 position, we’re also very happy to have secured top positions in key categories like: life-changing experience, practicality of the degree, and global immersion. . With five global campuses, a student body of over 130 nationalities, and a learn-by-doing approach—Hult offers a student experience like no other. . â€Å"I’m from an engineering background and needed a whole new skill set for the industry I wanted to switch to. I learned a lot about myself and how I deal with being out of my comfort zone. I learned both soft and hard skills, from how to work in very diverse teams to key accounting metrics and strategy. I was surprised by how weak I was at certain tasks in English or how strong I actually was in other areas. Hult gave me opportunities to try new things and meet people from places I never thought I would have friends. . My internship experiences gave me the chance to broaden my view of different cultures and different companies. I had the opportunity to work and live with people whose values differed from people in my home country. I thought that this would be difficult, but it gave me the chance to reflect on my own values and assess if they were a result of my home country environment or if they were intrinsically mine. . Diederick ter Kulve (@diederick.terkulve) Netherlands Masters in International Business . â€Å"I’m from an engineering background and needed a whole new skill set for the industry I wanted to switch to. I learned a lot about myself and how I deal with being out of my comfort zone. I learned both soft and hard skills, from how to work in very diverse teams to key accounting metrics and strategy. I was surprised by how weak I was at certain tasks in English or how strong I actually was in other areas. Hult gave me opportunities to try new things and meet people from places I never thought I would have friends. . My internship experiences gave me the chance to broaden my view of different cultures and different companies. I had the opportunity to work and live with people whose values differed from people in my home country. I thought that this would be difficult, but it gave me the chance to reflect on my own values and assess if they were a result of my home country environment or if they were intrinsically mine. . Diederick ter Kulve (@diederick.terkulve) Netherlands Masters in International Business . Say a big hello to our Bachelor of Business Administration program cover star, Elisa Orus Plana âÅ" ¨ . â€Å"I’m excited for the future—especially that I cant predict whats going to happen. Maybe Ill end up in Mexico working for a trading company or maybe in Africa, developing my own business. Everything is possible, and the options are constantly changing. I love the idea that Im never going to be stuck doing the same job until the end of my life if I dont want it to be like this. . Hult really supports me and my ambitions and truly believes that we deserve to be considered as professionals as well as students. Here, I get to express not just my opinions but all elements of myself. From my creative side with the Fashion Society to my finance and business sides in Trading Club and the Management Consulting Club. We get a different type of learning here. Not just essential knowledge and theory, but practical skills and mindset. The school is always evolving. We’re encouraged to innovate and to always look for new ways of doing traditional things. We learn how to be more confident and become aware of how we can impact our environment. The school aims to help you become a better version of yourself and to stand out from the crowd.â€Å" . Elisa Orus Plana French Bachelor of Business Administration Class of 2021 Say a big hello to our Bachelor of Business Administration program cover star, Elisa Orus Plana âÅ" ¨ . â€Å"I’m excited for the future—especially that I cant predict whats going to happen. Maybe Ill end up in Mexico working for a trading company or maybe in Africa, developing my own business. Everything is possible, and the options are constantly changing. I love the idea that Im never going to be stuck doing the same job until the end of my life if I dont want it to be like this. . Hult really supports me and my ambitions and truly believes that we deserve to be considered as professionals as well as students. Here, I get to express not just my opinions but all elements of myself. From my creative side with the Fashion Society to my finance and business sides in Trading Club and the Management Consulting Club. We get a different type of learning here. Not just essential knowledge and theory, but practical skills and mindset. The school is always evolving. We’re encouraged to innovate and to always look for new ways of doing traditional things. We learn how to be more confident and become aware of how we can impact our environment. The school aims to help you become a better version of yourself and to stand out from the crowd.â€Å" . Elisa Orus Plana French Bachelor of Business Administration Class of 2021"> During the final days of 2019, you probably reflected on what you’ve accomplished this year—and even this decade—and what you’d like to achieve in 2020. Let us know in the comments below. During the final days of 2019, you probably reflected on what you’ve accomplished this year—and even this decade—and what you’d like to achieve in 2020. Let us know in the comments below. â€Å"The first time we did group work on the program, I went head-to-head with a colleague. It taught me a lot about how I see people, how people see me, and how conflict can be resolved in a kind and productive way. The best feedback you get, when delivered constructively, is the most critical because it really feeds into how you lead. I’ve completely reversed my leadership style—the result is so much richer and more powerful when you lead from behind and lead with strength. . Studying in tandem with working, whilst challenging, gave me the perfect platform to directly apply learning concepts into my business environment, the competitive landscape, and the real-estate industry as a whole. When I started the program, I was very happy in my corporate role. But my courage and aspirations grew to the point that I took on a whole new direction. Having my career coach, Joanna, as a sounding board allowed me to really be strategic and get to know myself. She coached me thro ugh all the interviews, the research, and the questions. It went in parallel with what I was doing academically and after six months everything just clicked. . I went into the EMBA knowing I had nothing to lose and I’ve come out with everything. Great strength, global friends, amazing learning, mentors from professors, a job I love, and the knowledge that I can set my mind to achieve anything and with the right support and resources I’ll get there.† . Kashani Wijetunga British, New Zealand Sri Lankan Associate Director Senior Strategy Consultant CBRE EMBA Class of 2019 . â€Å"The first time we did group work on the program, I went head-to-head with a colleague. It taught me a lot about how I see people, how people see me, and how conflict can be resolved in a kind and productive way. The best feedback you get, when delivered constructively, is the most critical because it really feeds into how you lead. I’ve completely reversed my leadership style—the result is so much richer and more powerful when you lead from behind and lead with strength. . Studying in tandem with working, whilst challenging, gave me the perfect platform to directly apply learning concepts into my business environment, the competitive landscape, and the real-estate industry as a whole. When I started the program, I was very happy in my corporate role. But my courage and aspirations grew to the point that I took on a whole new direction. Having my career coach, Joanna, as a sounding board allowed me to really be strategic and get to know myself. She coached me thro ugh all the interviews, the research, and the questions. It went in parallel with what I was doing academically and after six months everything just clicked. . I went into the EMBA knowing I had nothing to lose and I’ve come out with everything. Great strength, global friends, amazing learning, mentors from professors, a job I love, and the knowledge that I can set my mind to achieve anything and with the right support and resources I’ll get there.† . Kashani Wijetunga British, New Zealand Sri Lankan Associate Director Senior Strategy Consultant CBRE EMBA Class of 2019 . â€Å"It was now or never. I knew that I’d have likely stayed in my neighborhood for years to come if I didn’t take this opportunity. I’d not lived or studied outside of the U.S. before. So I left my job as a global strategist at an advertising agency and moved halfway around the world. I’ve come back a more culturally aware, well-versed person. I’ve realized that everything is a learning experience and an opportunity for growth. Ill definitely carry this mindset with me into the future. Technology and social media allow us to be different people in several places at once. Im excited to see how I can establish myself in whatever city Ill be lucky enough to call home and still maintain deep connections with people all over the world. I’m inspired by my classmates every day. Hearing some of their life stories and how getting this degree fits into their greater mission has been very humbling. My biggest challenge has been finding the ‘right’ path for me. There have been rooms Ive felt like I shouldnt be in, but now Im proud to feel as though I truly belong, wherever I am.† . Dwayne Logan, Jnr. American MBA Class of 2019 . â€Å"It was now or never. I knew that I’d have likely stayed in my neighborhood for years to come if I didn’t take this opportunity. I’d not lived or studied outside of the U.S. before. So I left my job as a global strategist at an advertising agency and moved halfway around the world. I’ve come back a more culturally aware, well-versed person. I’ve realized that everything is a learning experience and an opportunity for growth. Ill definitely carry this mindset with me into the future. Technology and social media allow us to be different people in several places at once. Im excited to see how I can establish myself in whatever city Ill be lucky enough to call home and still maintain deep connections with people all over the world. I’m inspired by my classmates every day. Hearing some of their life stories and how getting this degree fits into their greater mission has been very humbling. My biggest challenge has been finding the ‘right’ path for me. There have been rooms Ive felt like I shouldnt be in, but now Im proud to feel as though I truly belong, wherever I am.† . Dwayne Logan, Jnr. American MBA Class of 2019 . Happy New Year, Hultians! . Happy New Year, Hultians! .

The Israeli Palestinian Conflict A Long And Storied History

The Israeli-Palestinian conflict has a long and storied history. Israel was created in response to European anti-Semitism, with the ethno-nationalist vision of a Jewish territory of their own. By 1948, approximately 522,000 Jews had migrated to Palestine, most arriving during Hitler’s reign of terror that against Jews. Largely, Palestinians resented being expelled from their lands and bearing the burden of the persecution of European Jews. Consequently, the 1947 UN partition sparked aggression between Jewish and Palestinian militias, which escalated following Israel’s independence in 1948. This marks the beginning of conflict between two distinct populations seeking self-determination. Since then, numerous wars, uprisings and terrorist†¦show more content†¦Consequently, it is also these conflicting narratives that frame the security dilemma and climate of fear within which neither party feels secure without obvious dominance over the other. Culture, narrative and politics While theory may prescribe guidelines within which we may analyse and interact in the international system, in reality we cannot avoid the intersection between politics and cultural history. Even in non-democratic societies, public opinion plays a significant role in the maintenance of peace. Compelling narratives of nationalism and revolution, transmitted through media and the arts, rally people in support of rebel or terrorist groups, inciting uprisings and violent attacks that only escalate insecurities on both sides. Moreover, popular culture facilitates the entrance of these narratives into the international community, shaping public perceptions of the conflict and allowing Palestine and Israel to justify their actions or reaffirm their sovereignty. The Palestinian narrative is one of a stable society uprooted by European Jewish settlers and subsequently subject to unjustified Israeli violence, emphasising â€Å"the history of Palestine, the poignant testimonials of Palestinians living under grievous conditions of occupation or exile or imprisonment, [and] the betrayals by international and national leaders.† Take

Financial Aid Sap Appeal - 907 Words

Jaclyn Morrison XXX Mark Ave XXXXXXX, OK 00000 Financial Aid Services Buchanan Hall, RM 216 1000 Asp Avenue Norman, OK 73019-4078 RE: Financial Aid Satisfactory Academic Progress Appeal Fall 2013: Personal Difficulties Plan for Academic Success To Whom It May Concern, I am writing to appeal my current student aid suspension for the Fall 2013 semester. I understand that the release of financial aid to me is of concern of the college due to my GPA being a 1.7 overall and 1.43 for the Spring 2013 semester. However, I have taken the steps to remedy the errors on my academic transcript regarding the repeated classes. The severity of the lower grades on my transcript affected my acceptance into the College of Arts and†¦show more content†¦Barwick-Snell for future advisement. Ms. Thomas kindly reminded me to keep my grades up and we would not have to be in this situation again. My academic record remains far from perfect, and I know this. I’m determined to continue to repair the damage I’ve caused and obtain a degree and start a career, not only for myself, but for my new family as well. I am employed full time at the Canadian County Children’s Justice Center in El Reno, Oklahoma. I work Monday-Frida y, 8:00 a.m. to 5:00 p.m., as well as some overtime if it is required of me. Working this schedule prevents me from taking classes on campus as well as making necessary trips to campus if I should need to. I have been limited to email and phone correspondence. I would love to be able to attend school full time and not have to be employed full time as well. That however, is not a luxury my husband and I can afford. I have worked hard to remedy any time management issues I have, but there are instances where I do not have enough time to study for the assignments and prepare myself fully for exams. I have taken steps to incorporate more study time into my schedule, such as during lunch breaks as well as before and after work. My husband and I have also discussed what we need to do in order for me to have a more conducive study environment at home. I am confident that the Fall 2013 semester will be highly productive and I will be successful in obtaining grades that increase myShow MoreRelatedA Assessment Of K Class And Personal Research983 Words   |  4 Pagespresentation there are five types of financial aids discussed. Significantly important to me were grants and scholarships, due to the fact you do not repay any money back. As a perfect illustration of a frugal person to pay for their education these formulate an appositive route for me to take. The ramifications of my impoverishment has lea d me to pursue additional grants and scholarships for my schooling and living expenses. 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Management Accounting Transfer Pricing

Question: Discuss about the Management Accounting for Transfer Pricing. Answer: Introduction: The transfer price is referred as the price at which various divisions of the company transact in business. It is considered to be a trade of labour and goods between departments of a company. The individual entity of a multi entity fund treats the price of the goods and of labour separately. In multi entity corporations different division of the entity is in charge of their own profit, and their calculation of ROIC. The division who are in charge of their profit need to transact among them, and the transfer price concept is used to measure up the price of the goods. The transfer price market acknowledged the market rate of the goods. The goods transferred or to be transferred from one entity to another entity shall fix their price no less than the market rate. If they set the price of the goods lower than market rate, one entity is going to lose its profit. There are regulations in place that guide the transfer pricing concept. There has to be fairness and accuracy in transfer pricing among the entities. In the matter of transfer pricing, the regulation of the arms length is followed and the entities should establish pricing policy based on the transactions done between partiesnot related to each other but at arms length (Investopedia, 2016). Documentation: Transfer pricing requires strict documentation. The transactions involved in the transfer pricing requires close monitoring by the department and by the auditor. It is expected that all the deals related to the transfer pricing would be viewed and monitored in various department; any kind of discrepancy can lead to higher tax payment, regulatory penalty and restatement fees. It has to be ensured that profit for every department is booked properly and the price at the arms length concept is applied in the transfer pricing. It is well known fact that 60% of the goods sold internationally are between related companies (ATO, 2016). Different transfer pricing: The transfer pricing (TP) landscape in Australia is evolving. The tax authorities in Australia are planning to approach the transfer pricing concept by reference to arms length conditions. There are respective treaties accepted by Australia in TP will be applied. It is expected that new TP concept will incorporate the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines. The new TP laws were introduced in Australia after loss of commissioner in Full Federal Court case of Commissioner of Taxation vs. SNF (Australia) Pty Ltd. The holistic view of TP rules on arms length conditions including cross border transactions is acknowledged by Government of Australia and the plan was to incorporate OECDS Base Erosion and Profit Shifting (BEPS) strategy (Kpmg, 2014). According to OECD transfer pricing assessment methods has evolved over the time. In international marketing five different transfers pricing methods are used by the industries. The TP methods are as following: Transfer At cost: The companies generally use the transfer at cost approach which contributes to the corporate profitability in domestic manufacturing industries. This policy also helps to keep duties at a minimum. The companies do not have any profit expectation from transfer price. Cost-Plus Pricing: The cost-Plus pricing method suggests that companies have taken the position that profit must be shown at every stage of movement of the goods through the corporate system. The cost-plus pricing method may imply that price of the goods become completely unrelated to competitive or demand conditions in the international market. It is often seen that most of the exporters use that method. Market based Transfer price: In the market based transfer price the price of the goods to be derived from the international market. There is however considerable degree of variation how profit is to be determined. To enter the new market at the market based price would not help new entrant in the market. Arms-Length Transfer Pricing: It is called the price which is reached between unrelated parties in a similar transaction and these kinds of transactions are called as arms-length transfer pricing. The arms-length price can be seen as not the single price but the range of price. Tax Regulations and Transfer Prices: It is often seen that high tax countries do use the policy of reallocation of income and expenses to maximize national tax revenues. The rates determined by the tax department are insensitive to the business and to the income of the companies (Chand, 2016). Conclusion: OECD is working overtime to set the principal of TP right among member countries. The assessment of the price of the goods transferred to one entity to another entity needs to be fixed based on some regulations and methods to be adopted by various countries. There are five methods being applied by OECD to ascertain the price of the goods to be transferred genuinely. One of such method is known as CUP method, according to this method price of the property or goods transferred under controlled transactions to be compared with the price of the product under uncontrolled transaction. This method can be applied for all types of transactions but it has to be applied in a reasonable and reliable manner. The resale price method is used by the entities which has purchased some product from the associated entity at some price and resold to another entity. The resale price is effectively reduced by the appropriate gross margin. The cost plus method can also be followed where appropriate mark up to be added to the cost of the product to determine the price of the goods. The transactional net margin method is based on the net profit methods. The net profit is to be compared from the uncontrolled transactions in the business entity. The arms length price is to be compared with the actual price at which the transactions have taken place (OECD, 2010). The transfer pricing is nothing but transfer of the goods to one entity to another entity at price. In large companies operate divisions for production of goods. If one division releases the goods at the manufactured price, the efficiency of the division cannot be understood at the cost price. It is also seen that individual entity treats the price of the goods and of labour separately. It is obvious that in multi entity corporations different division charge profit, and calculate ROIC independently. The division charge of their profit need to transact among them, the valuation concept of the price based on transfer price arms length concept is used to measure up the price of the goods. The transfer price market acknowledged the market rate of the goods. Transfer pricing requires strict documentation. The transactions involved in the transfer pricing requires close monitoring by the department and by the auditor. The burden of accounting and documentation is significant as all the deals related to the transfer pricing would be viewed and monitored. Any of the discrepancy of charging lower price to evade tax can lead to regulatory penalty and restatement fees. Each department would look to establish profit from the operation and decide the price at the arms length concept. In all such transactions 60% of the goods sold internationally are between related companies (ATO, 2016). Cleaning and Scraping Division Processing Division Sales 95 160 Units 400000 400000 Direct material 18 5 Direct labour 12 10 Manufacturing overhead 40 25 Variable Cost Direct material 18 5 Direct labour 12 10 Manufacturing overhead 30 10 Selling cost 5 Variable Cost 65 25 Fixed Cost 4000000 6000000 Contribution Margin Sales-Variable Cost 31.58% 84.38% Sales The target of the transfer pricing is to ensure that goods produced by one department reaches to other department at the market price. The help of the price of the unrelated divisions is to be accepted for that purpose. Each division would love to buy goods at the lowest cost so that it can maximize the return of the goods. The target of the divisions would be negotiating the lowest possible price. Here the cost of Cleaning and Scraping Division producing Cruden at $70. If the division decides to sell the Cruden in the open market, it can sell the product at $95 a unit. Processing Division would love to buy the goods at $70. The decision of the company is that Cleaning and Scraping Division produces 400,000 units per year and transfers it all to the Processing Division at total actual manufacturing cost plus 10%. If this proposition is acceptable to the Processing Division, then it would buy the goods at 10% mark up resulting into $77. The target would be negotiating the best deal for the processing division. If processing division is placed at low tax country then the management of the company may decide to sell that product at $70 to the processing division but that may not be acceptable to the tax authorities and they may seek that the sale price of the Cleaning and Scraping Division is listed not below $95, which is the market rate. According to the transfer pricing rules the goods can be sold to other department at the cost price or at cost plus mark up. It is often seen that large organization transfer goods to no tax processing department at the cost price. The reason for such transfer is to evade tax. If the nest department or any be the assembly department is situated in a low tax country, the goods are transferred to that department at cost price, which saves significant amount of tax for the company (Treasury, 2016). There are several methods used to assess the transfer price namely; at cost-plus price. The cost plus price is the added mark up with the cost. One department or the entity transfers goods at the cost plus mark up price which is already negotiated between two departments. The price at the arms length concept can be utilized by the departments also, where the goods is transferred to the price prevailing at the market under unrelated transactions. The better idea would be transfer the goods from Cleaning and Scraping Division to Processing Division at the negotiated price which will be cost plus mark up. Here in this case cost plus 10% would be a better concept. References: ATO, 2016. International transfer pricing - introduction to concepts and risk assessment. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/print-publications/international-transfer-pricing---introduction-to-concepts-and-risk-assessment/ [Accessed 08 September 2016]. ATO, 2016. Simplifying transfer pricing record keeping. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/Business/International-tax-for-business/In-detail/Transfer-pricing/Simplifying-transfer-pricing-record-keeping/ [Accessed 08 September 2016]. Chand, S., 2016. 5 Types of Transfer Pricing Methods used in International Marketing. [Online] www.yourarticlelibrary.com Available at: https://www.yourarticlelibrary.com/product-pricing/5-most-important-types-of-transfer-pricing-methods-used-in-international-marketing/5820/ [Accessed 08 September 2016]. Investopedia, 2016. Transfer Price. [Online] www.investopedia.com Available at: https://www.investopedia.com/terms/t/transferprice.asp [Accessed 08 September 2016]. Kpmg, 2014. Global Transfer Pricing Review. [Online] www.kpmg.com Available at: https://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/global-transfer-pricing-review/Documents/australia-2014.pdf [Accessed 08 September 2016]. OECD, 2010. TRANSFER PRICING METHODS. [Online] www.oecd.org Available at: https://www.oecd.org/ctp/transfer-pricing/45765701.pdf [Accessed 08 September 2016]. Treasury, 2016. Income Tax: cross-border profit allocation - review of transfer pricing rules. [Online] treasury.gov.au Available at: https://treasury.gov.au/~/media/Treasury/Consultations%20and%20Reviews/Consultations/2016/OECD%20BEPS%20Transfer%20Pricing%20Recomendations/Key%20Documents/PDF/Transfer%20Pricing%20Guidelines%20Public_Consultation.ashx [Accessed 08 September 2016].

Robert E Lee Essays (1957 words) - Military Personnel,

Robert E Lee For some the man Robert E. Lee is an almost god like figure. For others he is a paradox. Robert E. Lee was born on January 19, 1807 at Stratford, Virginia. Robert was the fourth child of a Revolutionary War hero Henry Light Horse Harry Lee and Ann Hill Carter Lee. Young Robert, the son, was raised mostly by his mother. From her he learned patience, control, and discipline. As a young man he was exposed to Christianity and accepted its faith. In contrast to the strong example of his mother Robert saw his father go from failed enterprise to failed enterprise. In part the young Robert was led to try harder and succeed. Robert was accepted to the United States Military Academy and graduated 2nd in his class. But perhaps greater than his academic success was his record of no demerits while being a cadet which today has still not been equaled. Following his graduation Lee, like most top classmen, was given a commission as an engineer. Lt. Lee helped build the St. Louis waterfront and worked on coastal forts in Brunswick and Savannah. It was during this time he married Mary Custis the granddaughter of George Washington and Martha Custis Washington. In 1845 the War between U.S. and Mexico erupted. General Winfield Scott, overall U.S. Army commander, attached Captain Robert E. Lee to his staff. Lee was intrusted with the vital duties of mapping out the terrain ahead, dividing the line of advance for the U.S. troops, and in one case leading troops into battle. Lee was learning skills he would need 16 years later. There in Mexico Lee also met, worked with, and got a chance to evaluate many of those he would later serve with and against; James Longstreet, Thomas J. Jackson, George Pickett, and U.S. Grant. Following the Mexican War Lee returned to service as an army engineer. He spent most of this time near Washington D.C. and moved into Custis mansion (now overlooking the Arlington Cemetery). Thus was Colonel Lee was available for duty to put down a believed rebellion at Harper Ferry, Virginia the site of a United States Arsenal. Colonel Lee, and a young aide Lt. JEB Stuart, and a detachment of U.S. marines, were rushed by train to Harper's Ferry where they were able to capture radical abolitionist John Brown and his followers. Brown's attempt seemed to confirm all the worst fears of the deep south and when Abraham Lincoln was elected President South Carolina seceded and was quickly followed by 6 more deep southern states: Georgia, Florida, North Carolina, Alabama, Mississippi, Louisiana, and Texas. The old warrior General Winfield Scott asked Colonel Robert E. Lee to take command of the United States Army to put down the rebellion. Lee, however, offered his services to the newly elected President of the Confederate States of America, Jefferson Davis. Mr. Davis accepted them and Lee was made a general in CSA service. At first General Lee was more or less advisor to President Davis and the Secretary of War. General Lee's first campaign in what was to become West Virginia was less than a success. Command of the Eastern Army was divided between the hero of Fort Sumpter, P.G.T. Beauregard, and Joe Johnston who together won the first big battle of the East -- Bull Run (Manassas). Thus Joe Johnston was in command when George B. McClellan started his march on Richmond. When Johnston went down with wounds it was easy for Davis to replace him with General R.E. Lee who immediately took charge and attacked, trying to make up for his numbers with his audacity. In a series of continuous battles known as the 7 Days Battle Lee forced McClellan to retreat. Thus began the career of the Army of Northern Virginia which rose and fell with Lee's star. His boldness and grasp of strategy made him more than a match for every General President Lincoln sent against him until U.S. Grant defeated him through the Battle of Attrition. Lee's greatest victory was the Battle of Chancellorsville in May of 1863. Lee was faced with a larger army led by fighting Joe Hooker. Lee and his most trusted lieutenant, Gen. Stonewall

Vineyard Essay Example

Vineyard Essay Example Vineyard Paper Vineyard Paper Calaveras Vineyards Calaveras Vineyard was originally established in 1883 to make wine for the Catholic Church. They occupied 220 acres in California out of which 175 acres was occupied by the vineyard. They had now expanded into production of table wines for retailers and restaurants. It had changed three ownerships in the last nine years. The most recent owner was Stout Plc. which was looking to sell Calaveras and the management of Calaveras was the interested party in this transaction. The main strategy from 1987 was broadening the company’s position on premium brand category and this is evident from the fact that they were now concentrating on wines in the premium and super-premium category. The five C? s analyses is an important approach to evaluate the creditworthiness of a potential client. The five metrics that will be analyzed are character, capacity, capital, conditions, and collateral. Character will translate the quality of the management team and major owners and how these major players behave related to business. Related to Lynna Martinez, she has a high level of education and is graduated from important universities in France and USA. She has done researchers in the field and has experiences as a professional in the industry, being Vice president of Calaveras Vineyard since 1987. The other partner – Peter Newsome, has a degree in Business Administration and has experience in the field in different areas of this industry, such as operating and purchasing. It is possible to say that this metric is maybe one the most important for the future of this business since both of them have strong experience in the field. Related to the capacity analysis, it is unclear, based on historical data, the ability of the company in handle a high debt level, since there no information about Calaveras Vineyards – Team No. 1 18-Feb-2013 debt from the balance sheet. However, the company has a significant position as current assets what provide quick liquidity for the business as well as a strong free cash flow in both considered scenarios to repay the loan, even though the free cash flow in 1994 is negative. The apital metrics will measure whether the company has enough capital, in this point also matter the commitment of the owners with the business. In the management leveraged buyout, the new owners will have $ 1 million invested and thus they would have invested 25% of the total demanded fund. It seems that the new owners are putting an great effort on this business since they are buying a company that they have experience in and they believe it can do better than what the previous owners were doing. The economic conditions for the wine business seems to be in a good moment, even though the alcoholic market has been stagnated, the wine market has grown by 7. 4%, new researches about the benefits of wine has driven the demand up and thus the market is being benefited. Based on the Pro Forma Historical Financial Statements, it seems that the management team is able to control the expenses and cost of goods sold as the sales increase and decrease. It is possible to see it using the decreasing trend of the COGS related to sales and the SGA related to sales that has been the same (14. 9%) for the last 4 years. The company has as collateral, the Accounts Receivables and fixed assets. In 1993 the company had $316,782 as receivables, $2,332,241 as inventories and $4,487,193 as gross fixed assets. In case of liquidation, the Receivables may be sold at 85% of the face value, or $292,264; Inventory can be sold at 75% of its face value or $1,749,180. The fixed cost can be sold by 40% of the book value that is $1,794,877. This liquidation would provide a total of $3,836,321 which is more than Calaveras Vineyards – Team No. 1 8-Feb-2013 the total loan provided in 1994 ($3,122,000). It provides a good standard for the potential creditor of this company. Moody’s SGL framework can also be used to assess the creditworthiness of Calaveras Vineyards. The rating system gives a score ranging from SGL-1 to SGL-4, where one represents companies with very good liquidity and four represents companies with weak liquidity. There are several characteristics that are evaluated in rating a company using this framework. The first point is the capacity for financing capital expenditures and net working capital internally. Calaveras has an expected negative free cash flow in 1994 based on Anne Clemen’s projection (Exhibit 3), so it will not be able to fund internally. However, the company still has the flexibility of drawing money from its revolving credit line since the borrowing base has sufficient amount. Exhibit 3 also shows that the negative cash flow is due to a significant addition to net working capital. The addition is larger than average because the company is increasing its sales to the same level of 1992. The company is projected to have positive free cash flows starting in 1995 and will be able to finance internally. The EBIT/(interest and principal) ratio is moderate in 1994 but projected to increase throughout the years (Exhibit 3) and has an average of two. The second characteristic that needs to be analyzed is the flexibility of the company in generating cash from selling its assets in times of distress. Anne Clemen expected that Calaveras’ accounts receivable would able to generate 80% of book value and inventory for 85% of book value, while land, plant and equipment would only generate 40%. However, these assets are crucial to the operations of Calaveras and cannot be sold. Thus, the company has no flexibility in generating additional cash flow. Additionally, the assets mentioned before are used as collateral for both the term loan and the revolving credit. This relates to the final characteristic that is the extent Calaveras Vineyards – Team No. 1 18-Feb-2013 in which the company’s assets are encumbered. Calaveras is expected to secure its term loan through land, plant and equipment, and its revolver’s borrowing base is equal to 85% of receivables and 75% of inventories. In other words, most of Calaveras’ assets are encumbered and this limits the financial flexibility. After analyzing Calaveras’ through the SGL framework, we believed that the company should receive a score of SGL-3. The increase in the size of the wine market is an opportunity for Calaveras to increase their market share especially in the premium and super-premium category where the company has secure brand position and stable relationships with the distributors. It is heavily dependant on two dealers who account for 50% of their sales. It might bode well for them to increase their dealership base. Financial ratio analysis: To better understand Calaveras Vineyards’ financial ondition, we analyzed those financial ratios that Anne prepared. EBIT coverage ratio and current ratio in 1994 were already larger than 1 and was increasing from 1994 to 1998, indicating this company was profitable enough to pay off its interest expense and short-term obligation. Although current ratio was not so good compared with comparable companies, it was improving through years. The debt rat io was less than 1 and reduced quickly from 1994 to 1998, which was a good signal to investor and creditors that the risk of this company was decreasing. In addition, its decreasing assets/equity ratio indicated the quick increase of equity, which was the result of quick increase of net income. The return on sales and return on assets were much higher than the comparable companies and were increasing from 1994 to 1998, indicating this Calaveras Vineyards – Team No. 1 18-Feb-2013 company had good profitability in the industry. Its increasing sales/assets ratio showed an improvement of its ability to generate sales revenue from each dollar of asset, indicating this company operated more and more efficiently. Through analysis, we found these ratios looked good and some of them were even better than the industry level. The ratio analysis showed Calaveras Vineyards was a healthy company and had an optimistic future. New Scenario A new scenario was drawn in order to assess how the financial health of the company would be if the COGS and SGA were higher than the predicted by the company initially. In this situation, it is possible to see that the company is still able to operate under the conveants imposed by Goldengate Capital. Additional consideration and recommendation: We based our analysis on the ratio analysis done by Anne Clemen. The ratio analysis shows us favourable trend about financials about this company. The leverage ratio goes on reducing and the times interest earned as well as Profit margin show favourable forecasts. Based on our current analysis, we think Calaveras had good profitability and has enough ability to service the debt, and we agreed that Anne Clemens should participate in the loan. However, there are still some factors that can influence our evaluation of Calaveras. For example, if the price of its wine decreased quickly because of intensive competition or there was a big drop in the production of grape due to some catastrophe, the sales revenue will decreased dramatically, which would result in a shrunken free cash flow and influence its ability to pay back the loan. In Calaveras Vineyards – Team No. 1 18-Feb-2013 addition, if the cost of goods sold increased quickly because of a sudden increase of material price or the SGA soared up for expanding marketing and advertising to compete with competitors, the free cash flow would also decreased dramatically. So we suggested Anne to keep monitoring these unstable factors carefully to see whether Calaveras would have a credit risk. Additionally, to decrease the default risk, Anne could also make covenants with Calaveras to regulate its financial ratios and make part of its assets as collaterals. Calaveras Vineyards – Team No. 1 18-Feb-2013 Exhibit 2 Calaveras Vineyards – Team No. 1 18-Feb-2013 Calaveras Vineyards – Team No. 1 18-Feb-2013 Exhibit 7 New Forecasted Income Statement 1994 1% Sales Revenue Cost of Goods Sold Estates Selected Chardonnay California Generic Special Accts. Winery TOTAL Gross Profit Selling, General and Admin. Amortization of Organizational Costs EBIT Interest Expense (avg. balance) Profit Before Taxes Tax Expense Net Income Dividends to Common Shareholders Retentions to Equity $ $ $ $ $ $ $ 448,180 272,027 432,977 179,934 224,371 655,916 90,130 $ $ $ $ $ $ $ 594,307 325,923 535,400 121,580 233,639 683,012 93,853 $ $ $ $ $ $ $ 678,342 383,808 645,546 126,603 243,291 711,228 97,730 $ $ $ $ $ $ $ 706,365 399,663 733,324 131,833 253,341 740,608 101,767 $ $ $ $ $ $ $ $ 31,406 416,173 763,618 137,279 263,807 771,203 105,971 2,081,995 (966,861) (60) 1,115,074 (134,514) 980,559 362,807 617,752 617,752 $ 3,707,423 1995 1% $ 4,199,960 1996 1% $ 4,693,764 1997 1% $ 4,984,664 $ 1998 1% 5,371,451 $ (2,303,533) $ (2,587,715) $ (2,886,547) $ (3,066,901) $ (3,289,456) $ 1,403,889 $ 1,612,246 $ 1,807,216 $ 1,917,763 $ (667,336) $ (755,993) $ (844,877) $ (897,239) $ $ $ (60) $ 736,493 $ (60) $ 856,193 $ (60) $ 962,279 (60) $ $ $ 1,020,463 (109,625) $ (2 14,987) $ (198,101) $ (170,752) $ $ $ $ $ $ 626,869 231,941 394,927 394,927 $ $ $ $ $ 641,206 237,246 403,960 403,960 $ $ $ $ $ 764,178 282,746 481,432 481,432 $ $ $ $ $ 849,711 314,393 535,318 535,318 $ $ $ $ $ Calaveras Vineyards – Team No. 1 18-Feb-2013 Exhibit 8 Forecasted Balance Sheets (At Closing) Cash Accounts Receivable Inventory Organization Costs-Current Total Current Assets Land Plant and Equipment Gross PPE Accum. Depreciation Net PPE Organization Costs-Noncurrent Total Assets Payables Accruals Debt-Current Portion LTD Revolving Line of Credit Total Current Liabs. Debt, non-current Total Liabilities Common Stock Retained Earnings Total Equity Total Liabilities Equity Memorandum: Borrowing base (85% AR, 75%Inv) Revolver $ $ $ $ 2,255,917 2,304,288 $ $ 2,521,907 2,218,955 $ $ 2,699,146 1,949,595 $ $ 2,890,789 1,643,991 $ $ 3,025,581 1,187,490 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,124 60 1,184 1,124 582 1,706 1,706 240 3,130 130 400 530 1,600 2,130 1,000 1,000 3,130 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1994 50 370,742 2,587,715 60 2,958,567 1,124 832 1,956 116 1,840 180 2,960,587 258,771 400 2,304,288 2,563,459 1,200 2,564,659 1,000 394,927 395,927 2,960,587 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1995 50 419,996 2,886,547 60 3,306,654 1,124 1,082 2,206 283 1,923 120 3,308,697 288,655 400 2,218,955 2,508,010 800 2,508,810 1,000 798,887 799,887 3,308,697 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1996 50 469,376 3,066,901 60 3,536,387 1,124 1,332 2,456 499 1,957 60 3,538,404 306,690 400 1,949,595 2,256,685 400 2,257,085 1,000 1,280,319 1,281,319 3,538,404 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1997 50 498,466 3,289,456 60 3,788,033 1,124 1,582 2,706 766 1,940 3,789,973 328,946 400 1,643,991 1,973,337 1,973,337 1,000 1,815,637 1,816,637 3,789,973 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1998 50 537,145 3,425,344 3,962,539 1,124 1,832 2,956 1,082 1,874 3,964,413 342,534 1,187,490 1,530,024 1,530,024 1,000 2,433,389 2,434,389 3,964,413 Calaveras Vineyards – Team No. 1 18-Feb-2013 Exhibit 9 Forecast Assumptions Key Assumptions: Case Sales $/Case Gross Margins Estates Select-other Chardonnay California Generic Special Accts Winery Dividend Payout: Now-1996 1997After 0 0 0. 47 0. 35 0. 37 0. 35 0. 26 0. 35 0. 46 Exhibit 11 Exhibit 11 Cash Minimum (m) AR/Sales INV(T)/COGS(T+1) CL(T)/COGS(T+1) SGA/Sales Depreciation Capital Expenditures Interest Rate Tax Rate Inflation Rate Real Price Growth 50 0. 1 1 0. 1 0. 18 5-yr, S-L 250 0. 095 0. 37 0. 031 0. 01 Amortiz. Organization Costs: 5 years. Calaveras Vineyards – Team No. 1 18-Feb-2013 Exhibit 10 Solvency ratio EBIT/ (Interest and Principal) Current ratio Debt ratio Assets/Equity Efficiency ratio Sales/Assets Profitability ratio Return on sales Return on assets Return on equity 1994 1. 32 1. 24 0. 67 3. 6 0. 75 11% 8% 28% Anne Clemens Ratio Analysis 1995 1996 1997 1. 53 1. 8 2. 05 1. 24 1. 33 1. 48 0. 59 0. 5 0. 39 2. 82 2. 22 1. 8 0. 79 12% 9% 26% 0. 85 13% 11% 24% 0. 88 14% 12% 21% 1998 2. 48 2. 16 0. 25 1. 45 0. 94 15% 14% 20% Comparables ratio Upper Quartile Median Lower Quartile 5. 5 0. 97 2. 5 0. 99 1. 5 0. 995 1. 04 7. 30% 8. 10% 16. 60% 0. 73 2. 80% 2. 30% 7. 70% 0. 35 -0. 20% -0. 10% 1. 10% Calaveras Vineyards – Team No. 1 18-Feb-2013 Exhibit 11 Cash Flow Components Cumulative Surplus or Deficit Cash Flow Cash Flow Components Cumulative Surplus or Deficit Cash Flow Cash Flow Items Initial Inputs Net Results Initial Inputs Net Results Operating Inflows (Net Sales) Operating Outflows COGS Depreciation SGA Exp Taxes Other Total Operating Outflows Total Net Operating Cash Flow (NOF) Changes in Working Capital Receivables (AR) Inventory (INV) Other Current Assets (OCA) Accounts Payable (AP) Other Current Liabilities (OCL) Total Changes in Net Working Capital (NWC) Surplus or Deficit Cash Flow after Working Capital Investment Capital Investment Change in Net Fixed Assets Depreciation Net Investment Flow Free Cash Flow to Firm Surplus or Deficit (FCFF) Interest Income (II) Fixed Coverage Expenditures (Interest) (FCE) Surplus or Deficit Cash Flow Avaiable for Dividends Dividends (DIV) $ 2,836,062. 00 $ 1,899,853. 00 $ 528,456. 00 $ $ $ 2,428,309. 00 $ 407,753. 00 $ 43,356. 00 $ 654,835. 00 $ (7,012. 00) $ (121,880. 00) $ $ 569,299. 00 $ 977,052. 00 $ 4,193,000. 00 $ 2,294,000. 00 $ 587,000. 00 $ 287,000. 00 $ $ 3,168,000. 00 $ 1,025,000. 00 $ (49,000. 00) $ (281,000. 00) $ $ 28,000. 00 $ $ (302,000. 00) $ 723,000. 00 $ 268,332. 00 $ (394,512. 00) $ (126,180. 00) $ 850,872. 00 $ $ $ (83,000. 00) $ (167,000. 00) $ (250,000. 00) $ 473,000. 00 $ $ (308,000. 00) $ 165,000. 00 $ $ 850,872. 00 $ Calaveras Vineyards – Team No. 1 18-Feb-2013 Cash Flow Statements – Contd. Surplus or Deficit Cash Flow Avaiable for Dividends Dividends (DIV) Managements Discretionary Cash Flow Surplus Financial Cash Flow Change in Long-Term Debt Change in Short-Term Borrowing Change in Preffered Stock Change in Common Stock Change in Other Total Change in Net Finncial Cash Flow (NFF) Goodwill/Other Assets Other Liabilities Change in Goodwill Other Asset Change in Other Liabilities Change in GwillOAssets Other Liabilities Surplus or Deficit Cash Flow (Sum of 13 Cash Flow Components) Change in Cash (Cash) Surplus or Deficit after all Cash Flows $ $ 45,006. 00 13,241. 00 $ 850,872. 00 $ $ 850,872. 00 $ $ $ $ (729,402. 00) $ $ (729,402. 00) $ (400,000. 00) $ 236,000. 00 $ $ $ $ (164,000. 00) $ 165,000. 00 $ $ 165,000. 00 $ (153,235. 00) $ $ (153,235. 00) $ (31,765. 00) $ $ $ $ $ $ 1,000. 00 1,000. 00 Calaveras Vineyards – CASH FLOW STATEMENT 1000 Dec-96 Cash Flow Items Initial Inputs Net Results Cash Flow Components Cumulative Surplus or Deficit Cash Flow Initial I nputs Dec-97 Net Results Cash Flow Components Cumulative Surplus or Deficit Cash Flow Operating Inflows (Net Sales) Operating Outflows COGS Depreciation SGA Exp Taxes Other Total Operating Outflows Total Net Operating Cash Flow (NOF) Changes in Working Capital Receivables (AR) Inventory (INV) Other Current Assets (OCA) Accounts Payable (AP) Other Current Liabilities (OCL) Total Changes in Net Working Capital (NWC) Surplus or Deficit Cash Flow after Working Capital Investment Capital Investment Change in Net Fixed Assets Depreciation Net Investment Flow Free Cash Flow to Firm Surplus or Deficit (FCFF) Interest Income (II) Fixed Coverage Expenditures (Interest) (FCE) $ 4,681,000. 00 $ $ 2,526,000. 00 $ 655,000. 00 $ 349,000. 00 $ $ 3,530,000. 00 $ 1,151,000. 00 $ (49,000. 00) $ (169,000. 00) $ $ 17,000. 00 $ $ (201,000. 00) $ 950,000. 00 $ 4,967,000. 00 $ $ 2,644,000. 00 $ 695,000. 00 $ 394,000. 00 $ $ 3,733,000. 00 $ 1,234,000. 00 $ (29,000. 00) $ (208,000. 00) $ $ 21,000. 00 $ $ (216,000. 00) $ 1,018,000. 00 $ (34,000. 00) $ (216,000. 00) $ (250,000. 00) $ 700,000. 0 0 $ $ $ (280,000. 00) $ 17,000. 00 $ (267,000. 00) $ (250,000. 00) $ 768,000. 00 $ $ $ (235,000. 00) Calaveras Vineyards – Cash Flow Statements – Contd. Surplus or Deficit Cash Flow Avaiable for Dividends Dividends (DIV) Managements Discretionary Cash Flow Surplus Financial Cash Flow Change in Long-Term Debt Change in Short-Term Borrowing Change in Preffered Stock Change in Common Stock Change in Other Total Change in Net Finncial Cash Flow (NFF) Goodwill/Other Assets Other Liabilities Change in Goodwill Other Asset Change in Other Liabilities Change in Gwill Other Liabilities Surplus or Deficit Cash Flow (Sum of 13 Cash Flow Components) Change in Cash (Cash) Surplus or Deficit after all Cash Flows $ $ $ 420,000. 00 $ $ 420,000. 00 $ (400,000. 00) $ (20,000. 00) $ $ $ $ (420,000. 00) $ (400,000. 00) $ (132,000. 00) $ $ $ $ (532,000. 00) $ 533,000. 00 $ $ 533,000. 00 $ $ $ $ $ $ $ $ $ $ 1,000. 00 1,000. 00 Calaveras Vineyards – Team No. 1 18-Feb-2013 CASH FLOW STATEMENT Dec-98 Cash Flow Items Initial Inputs Net Results Cash Flow Components Cumulative Surplus or Deficit Cash Flow Operating Inflows (Net Sales) Operating Outflows COGS Depreciation SGA Exp Taxes Other Total Operating Outflows Total Net Operating Cash Flow (NOF) Changes in Working Capital Receivables (AR) Inventory (INV) Other Current Assets (OCA) Accounts Payable (AP) Other Current Liabilities (OCL) Total Changes in Net Working Capital (NWC) Surplus or Deficit Cash Flow after Working Capital Investment Capital Investment Change in Net Fixed Assets Depreciation Net Investment Flow Free Cash Flow to Firm Surplus or Deficit (FCFF) Interest Income (II) $ 5,348,000. 00 $ 2,803,000. 00 $ 749,000. 00 $ 461,000. 00 $ $ 4,013,000. 00 $ 1,335,000. 00 $ (38,000. 00) $ (126,000. 00) $ $ 12,000. 00 $ (400,000. 00) $ (552,000. 00) $ 783,000. 00 $ 66,000. 00 $ (316,000. 00) $ (250,000. 00) $ 533,000. 00 $ Calaveras Vineyards – Team No. 1 18-Feb-2013 Net Investment Flow Free Cash Flow to Firm Surplus or Deficit (FCFF) Interest Income (II) Fixed Coverage Expenditures (Interest) (FCE) Surplus or Deficit Cash Flow Avaiable for Dividends Dividends (DIV) Managements Discretionary Cash Flow Surplus Financial Cash Flow Change in Long-Term Debt Change in Short-Term Borrowing Change in Preffered Stock Change in Common Stock Change in Other Total Change in Net Finncial Cash Flow (NFF) Goodwill/Other Assets Other Liabilities Change in Goodwill Other Asset Change in Other Liabilities Change in GwillOAssets Other Liabilities Surplus or Deficit Cash Flow (Sum of 13 Cash Flow Components) Change in Cash (Cash) Surplus or Deficit after all Cash Flows $ $ $ $ (250,000. 00) $ 533,000. 00 $ (173,000. 00) $ 360,000. 00 $ $ 360,000. 00 $ $ (360,000. 00) $ $ $ $ (360,000. 00) $ $ $ $

How to Learn From Your Mistakes: Making Sophomore Year Better

Transitions can be difficult to manage, and starting high school is no exception. There are new friendships to be made, new extracurriculars to juggle, and of course not a small amount of school work to add in the mix as well. Many students have a hard time hitting their stride during ninth grade. The good news is that there is still plenty of time to get yourself back on the right track if you had a tough time during ninth grade. In fact, ninth grade should be thought of as a time to test the waters, and if your tests weren’t successful at least now you have some information to work with as you move forward. It is possible to recover gracefully after a less than stellar ninth grade year. To learn how you can right your wrongs and move forward, don’t miss our top four tips. It’s easy to get caught up in academia and to think of your grades as a measure of your overall success, but you need to keep in mind that grades are simply a very small indicator of your academic success in one single class. They aren’t a measurement of your personal worth or of your overall intelligence. Your grades show how well you performed under very specific conditions in a very specific line of study. In fact, it’s healthier to think of grades as a measurement of how well you played the grading game in each class. Some teachers weigh class participation more heavily than others. Others assign all weekly homework on a Monday and expect it to arrive by 8am on Friday, or else you get a zero. Some teachers even allow you to grade yourself. Whatever the grading process is, you need to learn it in order to participate actively. This year, be sure to review the grading criteria for each class you’re taking, then prioritize your work in each class according to these criteria. You’ve got to play the game if you want to come out with a winning grade. Even so, remember that grades aren’t the end all and be all. Your GPA is only a tiny piece of who you are and there are many, many more important factors such what kind of friend you are and how you treat people you don’t know. In the big picture, grades take a back seat. It’s one thing to accept that grades aren’t as important as other people might make them out to be, but it’s another thing to capitalize on the resources around you to improve your grades as much as is within your power. Just because grades don’t define your worth, that doesn’t mean that you can’t do everything possible to improve them. Start with communication. Reaching out to teachers, guidance counselors, and mentors will go a long way. If you don’t understand a particular concept or point made in class, ask for clarification. If you need extra help, find out where you can get some. If you completely bombed an assignment or test, ask if it’s possible to complete some extra credit. Your teachers want to see you succeed academically, and they are often willing to give you some extra help to get you there. You need to be the one to reach out and ask for it, though. No one will know that you’re struggling if you don’t ask for help. Our Early Advising Program helps students in 9th and 10th grade discover their passions and build strong academic and extracurricular profiles to succeed in high school. Another piece of the puzzle is your personal responsibility. There is a lot going on when you start high school, and many students make mistakes along the way. Think back on ninth grade with a self-critical eye. Where did things go wrong? What choices did you make or not make that had an impact on your year? Consider specific aspects of your freshman year to really focus your thinking. Did you prioritize your classwork and give it the time and attention it deserved? Did you choose smart extracurriculars that were engaging and personally relevant? Did you hang out with friends who bring out the best in you and support you when you struggle? These are all personal choices that you need to take responsibility for. If you can identify areas in which you made mistakes, you’re more likely to be able to make better choices in the future. In ninth grade, you were trying out all sorts of different activities. Maybe you took on too many. Maybe you took on ones that you later discovered weren’t very interesting to you. This year, think more carefully about which you choose to continue. There is absolutely no penalty for dropping an extracurricular after ninth grade. During 10th grade, try to focus on about three extracurriculars that you’re truly passionate about. Ideally, one will be some kind of service project or volunteer work. The others should represent your interests and career ambitions. If you stretch yourself too thin, you won’t be able to excel in any single area. Focusing in on just a few extracurriculars that are truly interesting to you will give you the time and energy to really commit yourself fully. If you struggled in ninth grade, don’t worry. You are just like thousands of other students across the country, and in fact, your timing is perfect. Ninth grade is the time to explore options. If you haven’t hit your stride yet, you still have three years of high school left to find it, and colleges are likely to overlook a stumbling point in ninth grade if you can establish an upward grade trend and improve on your choices and performance from there. For more personalized guidance to get you headed in the right direction, consider the benefits of the Near Peer Mentorship Program , which provides access to practical advice on topics from college admissions to career aspirations, all from successful college students.

The effects of single mother hood on child delinquency Essay

The effects of single mother hood on child delinquency - Essay Example It is even more difficult to discuss delinquency and single motherhood and to describe a relationship between the two because there are so many inter-related issues. It is not easy to separate out these issues and define a straightforward link between the two. However the issue is an important one since more and more children are living in single parent homes as time passes. And not just in single parent homes, but more specifically in homes where the mother is the single parent. The absence of fathers in children’s lives is an increasing challenge to society. According to the US Bureau of the Census in 1990 (cited in Stolba and Amato 543) â€Å"The proportion of children under 18 who live with a single parent increased from 12 percent in 1968 to about one-fourth at present†. This was almost twenty years ago. The figure now is even more cause for concern. In order to develop the discussion it is first important to understand some parameters of the term itself- how is it defined and measured; to understand the phenomenon and the nature of the problem in terms of the extent to which it is a problem in children and young people. In broad terms delinquency is antisocial or criminal behavior. It is juvenile delinquency when displayed by children or adolescents. Juvenile delinquency is also considered behavior that deviates from the norms. Even trying to understand what juvenile delinquency actually is presents problems since norms vary from place to place and even from one household or family to the next. The attitude of parents and other adults can also add to the difficulty as what one parent may consider delinquent behavior another parent may merely shrug it off as defiance or ‘a behavior phase’ that the child is going through. There seems to be no definite definition for delinquency. For clarity and standardization then a nd for this

What is appealing and not appealing about law enforcement and what is Personal Statement

What is appealing and not appealing about law enforcement and what is the philosophy of law enforcemnt - Personal Statement Example I will become a part of a special breed of people whom the public places their infinite trust in when it comes to matters of security. I will be able to repay the country that has given me food and shelter all of my life by insuring its safety against domestic and international threats. However, there is something that tends to make this career the least appealing to me as well. That is the fact that each time I put myself out there as a law enforcement officer, there is a real danger that I could get killed by the same security threats I am protecting the public against. However, each day that I survive, those who know me will consider me a hero because I put other peoples safety and security ahead of my own safety. The Philosophy of Law Enforcement is something that cannot be clearly defined by one person as it is a term that must constantly evolve with the local and national security needs of our times. My opinion is that the philosophy is based upon the need to maintain peace and order within our communities. This is done by insuring that law enforcers work with the community to resolve threats to the safety and security of the community. After all, insuring the laws are enforced and respected is a community responsibility shares by the law enforcers with those living within their

Evaluation Essays- Ruff Ryders And Cash Money Millionaire Concert :: essays research papers

Grade B+ Evaluation Essay Ruff Ryders and Cash Money Millionaires   Ã‚  Ã‚  Ã‚  Ã‚  This concert was held on Thursday March 2, 2000. Some of the hottest rap and r&b artists included in this mix were DMX, Juvenile, Ruff Ryders, Drag On, Hot Boyz, Eve, The Lox, Lil Wayne, Big Tymers, and B.G. It was hosted at the Marine Midland Arena in Downtown Buffalo. Tickets ran anywhere from $40.00 to $55.00 for the five hour long show.   Ã‚  Ã‚  Ã‚  Ã‚  The wait to get in was some what frightening due to a check point like station everyone had to be searched at. Police and security guards patted each and everyone down for drugs, weapons, and what ever else they could try and stop. After the long wait to get in you found your seat and waited for the group who was first. You would figure that know one would be doing any drugs due to the search before you got in there, but I was wrong not even ten minutes before the show you could smell the pot in the air. That was one of the few things wrong with this wild and crazy concert. After it was over that was all you smelled like and you were feeling the contact buzz as it felt like things were moving in slow motion.   Ã‚  Ã‚  Ã‚  Ã‚  DMX opened the concert with one of his greatest songs â€Å"It’s All Good†. All the ladies in the place were going wild when he yelled, â€Å"where my ladies at!† while he then tore off Mike Barr  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  page 2 his shirt and threw it in the crowd. DMX’s time on the stage was incredible his voice was sounding good in concert unlike most rappers voices. As the night passed on the music was turned up a couple notches. All of the groups were sounding good until it got to Eve. This young lady singer is nice to here on the radio with her vocals tuned to perfection, but in concert it was horrible and the crowd was going from crazy to just about silent. Juvenile was the last rapper to finish the (what felt like short) concert. By the time he came up there the music was so loud you couldn’t here the guy sing. You would be singing along because you know the words and when the bass, of the beat of the song kicked in you couldn’t hear him singing. One of his top songs â€Å"Back That Ass Up† drove the crowd nuts as some of ladies in the crowd became topless and started shaking there booties. But when you could here him he sounded excellent. By the time the whole thing was over you

Negligance: New Haverford Partnership Essay

Plaintiff 1 is Elizabeth Stroot, a 33 year old graduate student who has suffered from allergies and asthma since childhood. Stroot was a tenant at Haverford apartments. Plaintiff 2 is Joletta Watson, friend and roommate of Elizabeth Stroot and a tenant of Haverford apartments from 1990 to 1994. Defendant is New Haverford Partnership, the owner of Haverford apartments. Facts In August 1992, Elizabeth Stroot and a roommate, Joletta Watson, moved into an apartment on the third floor of Haverford Place. (Case Law) While living in this apartment with Watson, Stroot immediately discovered mold around the windows and bathroom. Upon this discovery, Stroot attempted to remove the mold with bleach, however, the mold keep returning. In addition to the mold, Stroot also discovered leaks in her bedroom ceiling and in the kitchen and bathroom sinks. About a year later, in September 1993, Stroot’s roommate, Watson, moved out and Stroot moved into a one bedroom apartment in a different building within Haverford Place. After moving in, Stroot discovered that the bathroom ceiling in the new apartment also leaked. After living there for a few months, the leaks had caused holes in the drywall and there was a black substance covering the edges of the holes. Whenever the shower was on in the apartment above Stroot’s, black water ran out of the holes. Stroot inf ormed management and some efforts were made to fix the upstairs shower. No repairs were made in Stroot’s apartment. The landlord stated that â€Å"the problem was caused by the upstairs tenants taking â€Å"sloppy† showers.† A few months later, on May 6 1994, Stroot called emergency maintenance because the hold in her bathroom ceiling was expanding and had become very large. It was no longer just a leak; she stated it was â€Å"raining†. Maintenance came to inspect her apartment and said that they would fix her apartment once the problem in the upstairs apartment was resolved. Ten days later, on May 16, 1994, Stroot’s bathroom ceiling collapsed and her bathroom floor flooded with water from the ceiling. The now exposed ceiling and also the debris from the drywall were covered with black, green, orange, and white mold. Stroot stated that the room was  filled with a strong and nauseating odor. Again, Stroot called emergency maintenance and they sta ted that they could not do anything until the following morning. Once morning came, Stroot could not breathe. Stroot contacted her doctor and he recommended that she get an ambulance and go to the hospital. After being released from the hospital that day, Stroot made the decision that she could no longer live at Haverford Place. Due to her suffering from allergies and asthma since childhood, while living at Haverford Place, Stroot was forced to go to the emergency room seven times from asthma attacks. Also, she had spent a total of nine days as an inpatient where she received intravenous steroids twelve times. Stroot incurred medical expense in the amount of $28,000. Stroot sued New Haverford Partnership to recover damages for their negligence in permitting the water leaks and mold to persist in her apartment for the cause of her medical issues. While Watson lived at Haverford Place, during the years of 1990 to 1994, she experienced many of the same issues as Stroot had in her apart ment. During the first few years of Watson’s residency at Haverford Place, she traveled frequently and was not home that often. However, the pipe under her sink burst and her kitchen was flooded with hot water. Maintenance did fix this pipe but the cabinets remained damaged by the water. She also had water issues in her bathroom. There was a gap in her tub between the tiles and the tub. Behind this gap was rotten drywall. Black mold was living behind the toilet, around the sink, on the ceiling and the windows were coated with a gummy substance. Watson attempted to remove the mold several times and it would continue to return. In 1993, Watson no longer traveled and was home more. During this time, Watson started to experience health problems. These problems included frequent headaches, sinus issues, chest pains, body aches, and fatigue. Watson went to he doctor and obtained medicine, however, she did not feel any better until she was no longer living at Haverford Place, six mo nths later. Watson had developed an allergy to Penicillium and suffered from permanent upper respiratory problems due to her exposure to the mold. Procedure The plaintiffs, Stroot and Watson, brought the appeal on three theories of tort liability: 1. Ordinary or common law negligence based on Landlord’s alleged failure to maintain safe and sanitary conditions in the apartments, 2. Negligence based on alleged violations of the New Castle County Code 3, 3. Negligence based on alleged violations of the Landlord Tenant Code. The jury of the trial courts found in favor of the plaintiffs on all three forms of negligence. The plaintiffs also offered testimony from several expert witnesses. The first expert witness is Dr. Yang, a mycologist and microbiologist. After inspecting Haverford Place, he stated that there was excessive and atypical mold growth in the apartment buildings caused by long term leaks. He opined the widespread mold contamination posed a health risk to tenants. The next, Dr. Johnanning, a physician board-certified in environmental and occupational medicine, also inspected and noted similar data from Haverford Place. He took blood samples from the plaintiffs and after analysis, he opined there was a high concentration of toxic mold at Haverford Place and this significantly and permanently increase the severity of Stroot’s asthma. He also st ated that Watson developed an allergy to Penicillium and suffered from permanent upper respiratory problems as a result to her exposure to the mold. Dr. Gordon, a neuropsychologist, another expert witness, studied the mental defects associated with the atypical molds. He evaluated Stroot and came to the conclusion that she suffers from significant cognitive impairment in the areas of attention, concentration, memory and executive functions. He opined these problems were permanent and were a result of her exposure to the mold. Dr. Rose, a physician board certified in pulmonary, occupational and environmental medicine also examined Stroot and opined that she had developed osteopenia as a result of her steroid use while living at Haverford Place. The last expert witness, Michael Lynn, an architect and partner in real estate due diligence firm performed a limited property condition assessment at Haverford Place. He opined that the deferred maintenance on the buildings was excessive and the landlord’s failure to maintain the property was the proximate cause of the unhealthy and unsanitary conditions observed. The jury awarded Stroot $1,000,000 for personal injuries and $5,000 for property damage. Watson was awarded $40,000 for personal injuries. Both Watson and Stroot’s awards were reduced by 22% for their level of contributory negligence. Issue Was New Haverford Partnership liable for negligence? Were the expert  witness’s testimonies reliable? Is the amount of the damage awards appropriate? Were the plaintiff’s partially at fault due to their own negligence? Holding The landlord filed an appeal to the trial court’s outcome with claims of error in the plaintiffs allegations of the three causes of action in tort liability of the landlord, the opinions of the expert witness were deficient in several respects, and that the amounts awarded to Stroot and Watson were excessive. The Supreme Court held that New Haverford Partnership was negligent and the amounts awarded to Stroot and Watson was supported. The Supreme Court affirmed the trial court’s judgment in favor of Stroot and Watson Reasoning There was no error found in the trial court’s decision to allow the plaintiffs to pursue an ordinary, or common law, negligence claim and the jury found the landlord negligent due to failure to maintain the property allowing for unsafe and unsanitary living conditions and breaching the Landlord Tenant Code. The landlord owed the tenants a duty of care and the landlord breached that duty and due and the breach was the proximate cause of the tenant’s injuries. The court finds that the experts’ opinions were within the realm of scientific reliability and that the trial court acted with their realm of discretion in allowing them. In Delaware, the presumption is that a jury verdict is â€Å"correct and just.† The court has the authority to grant a new trial if it believes that the verdict was based upon â€Å"passion, partiality, prejudice, mistake, or misapprehension on the part of the jury.† It also states that a verdict will not be set aside unless it is â€Å"so grossly excessive as to show the Court’s conscience and sense of justice; and unless the injustice of allowing the verdict is clear.† Therefore, given the permanent nature of the Plaintiff’s injuries as well as the physical and emotional suffering that Stroot and Watson will have to endure the remainder of their lives, the court does not find the amount of damage awards to be unreasonable. Case Questions Critical Legal Thinking – What is negligence? Do you think the landlord was negligent in this case? Negligence is the failure to take proper care in doing something. Yes, the landlord was negligent in this case. They were aware of the major water leaks and mold issues and did not do anything to attempt to resolve the issues. With knowing the condition of the apartment buildings, they are required as a landlord to make the proper repairs to insure the buildings have safe and sanitary living conditions for their tenants. They were also aware of these conditions for at least four years. Business Ethics – Did New Haverford Partnership act ethically in this case? Do you think Stroot was partially at fault in this case? No, I do not think New Haverford Partnership acted ethically in this case. Their appeal arguing that the were not negligent, that the expert witnesses didn’t have valid cases and that the damage awards were excessive goes to show that they do not have any sympathy for the damages they have caused and also that they are not responsible for the damages. Howeve r, I do believe Stroot is partially at fault. She continued to live at the apartments after she was aware of the conditions. She knew her health was at risk after her first visit to the Emergency Room. She ended up going an additional six times. Contemporary Business – Do you think the award of damages in this case was appropriate? Why or Why not? I agree with the court’s decision in the amount of award of damages. Stroot and Watson both will have to suffer from mental and physical issues for the remainder of their lives due to the exposure to the mold. They will have recurring medical expenses due to these issues and the amount of the award will allow for payment of their future medical expenses and for personal damages. I do agree with the court’s decision to reduce their awards by 22% for their own negligence. Watson and Stroot both lived in Haverford place for multiple years and were well aware of the issues and condition of the buildings. They chose to cont inue to live there even after the negligence of the landlord was well known after they did not repair the multiple issues they called in. Also, Stroot had to go to the emergency room seven times before she decided not to live at Haverford Place. Citations Cheeseman, Henry. Business Law: Legal Environment, Online Commerce, Business Ethics, and International Issues, 7th Edition. Pearson Learning Solutions. (Pg 772-773). New Haverford Partnerships v. Stroot and Watson, No. 549, 1999. Retrieved from http://courts.state.de.us/

Vampires Essay - 987 Words

Vampires Vampires have fell under a certain stereotype ever since the early nineteenth Century, and even up until today. Movies, novels and people in general have depicted vampires as bloodsucking demons who turn into bats, and I am sure everyone is familiar with any vampires need to seduce women almost daily. Vampires are said to be an alien nocturnal species, as Nina Auerbachs book-Our vampires, ourselves states; but all vampires are not the coffin lying, shadow loitering monsters that the media perceives them to be. First of all, vampires are neither inhuman nor nonhuman, they are simply more alive than they should be. What does this statement infer? Does this perception imply that vampires are actually ghosts? No,†¦show more content†¦Sleep in a coffin. An association with bats. Red eyes. Cold touch. Great strength. Possess a hypnotic power. Have the ability to transform into a variety of animals. They avoid garlic, sunlight, crosses and holy water. May need to sleep on their n ative soil. Acute night vision. Immortal The History Of Vampires Where The Name Originated The word Vampire is thought to have come from No one is absolutly sure, though. Where The Myths About Vampires First Appeared And Why Where? The myth of the Vampire has popped up in many different cultures over the centuries and it has changed and developed over the years. There have been stories as far back as 600 BC about vampires in Ancient Greece, but most of the tales began in the late eighteenth century. In China Tsze-Chan reported in the Tsachwen the existence of vampires in 600 BC. This idea was also common in ancient Babylon and Assyria. Most vampire tales originated in Eastern Europe and Balkan countries, such as Albania, Greece, Hungary, and Romania. Why? No one is sure where the myths really first started, but doctors and scientists have discussed actual medical conditions that may have lead to the reason that it carried on. 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